Tax & Statutory Compliance Calendar for July 2022
Tax & Statutory Compliance Calendar for July 2022
S. No. | Statue/ Law | Purpose of Tax Compliance | Statutory Due Date | Statutory Compliance Period | Statutory Compliance Details |
1 | Labour Law | Provident fund / ESI | 15-Jul-22 | Jun-22 | Timeline/Due date for payment of Provident fund and ESI contribution for the previous month. |
2 | Company Law | Form 11 | 15-Jul-22 | F.Y. 2021-22 | Form-11 is an annual return to be filed all Limited Liability Partnership Firms. |
3 | Goods and Services Tax Act | GSTR -1 | 11-Jul-22 | Jun-22 | “1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP”. |
4 | Goods and Services Tax Act | GSTR -7 TDS return under GST | 10-Jul-22 | Jun-22 | GSTR-7 is a return to be filed by the persons who is required to deduct TDS (Tax deducted at source) under GST. |
5 | Goods and Services Tax Act | GSTR- 8 TCS return under GST | 10-Jul-22 | Jun-22 | GSTR-8 is a return to be filed by the e-commerce operators who are required to deduct TCS (Tax collected at source) under GST. |
6 | Goods and Services Tax Act | GSTR – 3B | 20-Jul-22 | Jun-22 | 1. GST Filing of returns by registered person with aggregate turnover exceeding INR 5 Crores during preceding year.
2. Registered person, with aggregate turnover of less than INR 5 Crores during preceding year, opted for monthly filing of return under QRMP. |
7 | Goods and Services Tax Act | GSTR-1-QRMP | 13-Jul-22 | Jun-22 | GSTR-1 of registered person with turnover less than INR 5 Crores during preceding year and who has opted for quarterly filing of return under QRMP. |
8 | Goods and Services Tax Act | GSTR -6 | 13-Jul-22 | Jun-22 | Timeline/Due date for filing return by Input Service Distributors. |
9 | Goods and Services Tax Act | GSTR – 3B | 22-Jul-22 | April to June 22 | *Timeline/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
10 | Goods and Services Tax Act | GSTR -5 | 20-Jul-22 | Jun-22 | GSTR-5 to be filed by Non-Resident Taxable Person for the previous month. |
11 | Goods and Services Tax Act | GSTR-5A | 20-Jul-22 | Jun-22 | GSTR-5A to be filed by OIDAR Service Providers for the previous month. |
12 | Goods and Services Tax Act | GSTR-4 | 28-Jul-22 | Apr-June 22 | GSTR-4 is annual return filed by a registered person opting for a composition scheme. The due date was extended from 30.06.2022 to 28.07.2022 by the 47th GST Council meeting. |
13 | Goods and Services Tax Act | GSTR – 3B | 24-Jul-22 | April to June 22 | **Timeline/Due date of filing of GSTR-3B for taxpayer with Aggregate turnover up to INR 5 crores during the previous year and who has opted for Quarterly filing of return under QRMP. |
14 | Goods and Services Tax Act | GST CMP-08 | 31-Jul-22 | Apr-June, 22 | Form GST CMP-08 is used to declare the details or summary of self-assessed tax payable by taxpayers who have opted for composition levy. Extended by 47th GST Council meeting. |
15 | Income Tax | TDS Challan cum Statement | 30-Jul-22 | Jun-22 | Timeline/Due date for furnishing of challan-cum-statement in respect of Tax Deducted at Source U/S 194-IA, 194-IB, 194-IM, in the month of June 2022. |
16 | Income Tax | TCS Certificate | 30-Jul-22 | Apr-June, 22 | Quarterly tax collected at source certificate in respect of tax collected by any person for the quarter ending June 30, 2022. |
17 | Income Tax | Non-deduction of Tax Deducted at Source by banking Company | 31-Jul-22 | Apr-June, 22 | Quarterly return of non-deduction of tax at source by a banking company from interest on time deposit in respect of the quarter ending June 30, 2022. |
18 | Income Tax |
Tax Deducted at Source (TDS) Return |
31-Jul-22 | Apr-June, 22 | Quarterly statement of deduction of tax at source deposited for the quarter ending June 30, 2022. |
19 | Income Tax | Income Tax Return | 31-Jul-22 | Financial Year 2021-22 | “Return of income for the Financial Year 2021-22 for all assesses other than:
1. corporate-assesses |
20 | Income Tax | Tax collected at source Return | 15-Jul-22 | Apr-June, 22 | Quarterly statement of tax collected at source deposited for the quarter ending 30 June 2022. |
21 | Income Tax | Tax Deducted at Source (TDS) Certificate | 15-Jul-22 | May-22 | Due date for issue of Tax Deducted at Source Certificate for tax deducted U/s 194-IA, 194-IB, and 194M in the month of April 2022. |
22 | Income Tax | 15CC | 15-Jul-22 | Apr-June, 22 | Quarterly statement in respect of foreign remittances (to be furnished by authorized dealers) in Form No. 15CC for quarter ending June 2022. |
23 | Income Tax | Form 3BB | 15-Jul-22 | Jun-22 | Timeline/Due date for furnishing statement in Form no. 3BB by a stock exchange in respect of transactions in which client codes been modified after registering in the system for the month of June 2022. |
24 | Income Tax | Tax Deducted at Source (TDS) Liability Deposit | 7-Jul-22 | Apr-June 2022 | Timeline/Due date for deposit of Tax Deducted at Source when Assessing Officer has permitted quarterly deposit of Tax Deducted at Source U/s 192, 194A, 194D or 194H. |
25 | Income Tax | Tax Deducted at Source / Tax collected at source liability deposit | 7-Jul-22 | Jun-22 | Timeline/Due date of depositing Tax Deducted at Source / Tax collected at source liabilities under Income Tax Act, 1961 for the previous month. |
*Note 1: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 1 Group (Chhattisgarh, Karnataka, Goa, Kerala, Tamil Nadu, Madhya Pradesh, Gujarat, Maharashtra, Telangana, Andhra Pradesh, Puducherry, Andaman, Nicobar Islands, Daman & Diu, and Dadra & Nagar Haveli, Lakshadweep).
**Note 2: Not Opting for QRMP Scheme- Due Date for filling GSTR – 3B with Annual Turnover up to 5 Crore in State 2 Group (Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Meghalaya, Assam, West Bengal, Manipur, Mizoram, Tripura, Jharkhand, Odisha, Jammu and Kashmir, Ladakh, Chandigarh, Delhi).
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